Marigold Inc had the following statement of financial position at the end of operations for 2022 : During 2023, the following occurred: 1. Marigold liquidated its FV-NI investments portfolio at a loss of $10,480. 2. A parcel of land was purchased for $43,480. 3. An additional $30,000 worth of common shares was issued. 4. Dividends totalling $15,480 were declared and paid to shareholders. 5. Net income for 2023 was $40,480, including $17,480 in depreciation expense. 6. Land was purchased through the issuance of $35,480 in additional bonds. 7. At December 31,2023 , Cash was $75,680; Accounts Receivable was $47,480; and Accounts P a Calculate the current and acid-test ratios for 2022 and 2023. (Round answers to 2 decimal places, eg. 52.75.)